2021 FLORIDA ECONOMIC NEXUS PASSED April 9, 2021

On April 8, 2021, the Florida legislature officially passed economic nexus and marketplace facilitator legislation!!! It should be heading to Governor DeSantis’s desk any day now and he is expected to ...

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FL Senate Amends Economic Nexus & Marketplace Facilitator Bills March 30, 2021

On March 25, 2021, the Florida Senate amended Senate Bill 50 to include other state and local tax related changes which should directly benefit Florida businesses while shifting the burden of ...

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STOP Collecting Hillsborough County 1% Sales Surtax March 16, 2021

On February 25, 2021, the Florida Supreme Court struct down Hillsborough County’s 1% surtax earmarked for transportation originally enacted in 2018. Business owners have been in a state of limbo ...

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FL Senate Moves Toward Adopting Economic Nexus and Marketplace Facilitator Statute March 15, 2021

It took a pandemic for business-friendly Florida to move forward with the recent trend in US state and local tax to enact economic nexus and marketplace facilitator statutes. Facing revenue shortfalls ...

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FLORIDA SALES TAX ON CAPITAL LEASE March 15, 2021

Capital leases are an excellent way to plan for the future as well as take advantage of unique Florida sales and use tax benefits. However, the Florida Department of Revenue sees a capital lease and ...

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FL Supreme Court 1% Hillsborough Surtax Invalid February 27, 2021

On February 25, 2021, the Florida Supreme Court has issued a joint order regarding the constitutionality of the Hillsborough County transportation surtax in Robert Emerson, et al., v. Hillsborough ...

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2021 FLORIDA ECONOMIC NEXUS LEGISLATION February 1, 2021

Florida is officially the last state (with a sales tax) to not implement economic nexus legislation, which is about to change on July 1, 2021. As of the publication of this article, there are two ...

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2021 Florida Sales Tax Rates for Nonresident Car Purchases January 14, 2021

When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. If not, then the Florida Department of Revenue may come after the ...

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2021 FL Reemployment Tax (RT) minimum rate Increased to .29% January 6, 2021

It is a new year. With that brings optimism and a chance to put a difficult and unprecedented 2020 behind us. However, it also is bringing bad news for businesses that have had “good” records ...

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2021 Florida Sales Tax Commercial Rent December 30, 2020

Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive disadvantage for companies looking ...

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FL Sales Tax: How to Settle with the Tax Man - Part II December 11, 2020

Settlement authority of the Department of Revenue due to doubt as to collectability Part 2 of 2 A statement addressing context This article is written, as the title would suggest, to discuss ...

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Are Gratuities Subject to Florida Sales Tax? November 9, 2020

The taxability of gratuities depends on whether the gratuity is part of the sale of the good or service. The answer is not a simple yes or no, it’s more situational. Let’s look at two different ...

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Florida – Restaurant Sales and Use Tax Audits November 6, 2020

Businesses across the board have taken a huge hit as a result of COVID. This pandemic was and still continues to be something no one could have planned for that’s for sure. As restaurants reopen or ...

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